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120.This defines those bodies and office-holders that fall within the powers set out at subsection (1) above. They are:

(a)

any body or office-holder whose accounts are audited by the Auditor General or sent to him or her for auditing;

(b)

any other body or office-holder, or body or office-holder of a class, specified by the Scottish Ministers by order made by statutory instrument. By virtue of section 27(3), such a statutory instrument is subject to annulment in pursuance of a resolution of the Parliament and;

(c)

any other body or office holder not covered by the above criteria which agrees to such an examination being carried out.

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